Mark Campbell v The Commissioners for HMRC
Decision date: 17 July 2025
Neutral citation: [2025] UKFTT 867 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Mr Campbell sold four homes between 2012 and 2016 and claimed principal private residence (PPR) relief on gains while he lived at his parents' home as his father's carer under a written employment contract from 5 April 2010. The remitted First-tier Tribunal found the parents' home was job-related accommodation provided by reason of employment and that residence there was necessary to perform the caring duties, and it accepted Mr Campbell's intentions to occupy the disposed properties as main residences for relevant periods. As a result the tribunal quashed the closure notice, discovery assessments and Schedule 41 penalties because no CGT was payable; it also stated that, had penalties been live, the disclosure discount should have been increased to 75% and failures treated as not deliberate.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where accommodation is supplied under a contractual employment relationship that supersedes earlier informal arrangements, it can be treated as provided "by reason of employment" without over‑analysing operative motives, and the JRA condition of "necessary for the performance of duties" is satisfied if the worker cannot carry out all his duties without residing in that accommodation.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal indicated obiter that accommodation in a family home can qualify as job‑related accommodation and that, for Schedule 41 disclosure scoring, continuing to assert a legal position (such as entitlement to relief) does not inherently amount to non‑cooperation when assessing "helping" credits.